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Committee recommends tax subtraction for qualified healthcare sharing ministry contributions

Senate Assessment and Taxation Committee ยท February 11, 2026

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Summary

Senate Bill 368 would enact a subtraction modification allowing certain qualified healthcare sharing ministry expenses and shares to be subtracted from Kansas taxable income beginning tax year 2027; proponents described mechanics and senators clarified tax treatment and operational practices of sharing ministries.

The Senate Assessment and Taxation Committee recommended Senate Bill 368 favorably after discussion and testimony. Amelia described SB 368 as enacting a subtraction modification for certain qualified healthcare sharing expenses paid by a qualified individual and certain qualified healthcare shares received, beginning with tax year 2027. Staff clarified the provision is a subtraction modification under KSA 79-32,117 and not a traditional itemized medical deduction.

Senator Schallenberger, Senator Peck and others discussed how healthcare sharing ministries operate in practice: members send monthly 'share' payments that may go directly to individuals in need or to an administrative office that distributes funds. Senator Peck described the distinction between monthly shares (which are not currently treated like insurance premiums for tax purposes) and extra charitable contributions sent to a charity such as Samaritan Ministries, which are deductible if the taxpayer itemizes.

Senator Schallenberger moved the committee recommend SB 368 favorably; the motion was seconded by Senator Klump. The committee voted by voice and the motion passed. The committee will continue working the listed legislation and next steps per standard committee practice.